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Company Size and the Presence of Independent Commissioners, Can They Affect the Disclosure of Enterprise Risk Management? Christian, Ferry; Rasyid, Syarifuddin; Ferdiansah, Muhammad Irdam
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.59441

This study aims to determine the effect of company size and independent commissioners on the disclosure of Enterprise Risk Management. The object of this study are manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021 with a total of 31 companies that meet the criteria using a purposive sampling technique. Data analysis using SPSS. The results of the study show that company size has a significant effect on Enterprise Risk Management disclosure. Meanwhile, the Independent Commissioner has no effect on the disclosure of Enterprise Risk Management. These results contribute to investors for investment decisions based on company size. This means that the larger the size of the company, the company tends to disclose more extensive information about risk management.

Nepotisme: Fraud Atau Bentuk Kasih Terhadap Keluarga? (Dalam Perspektif Islam) Fitriadi, Fitriadi; Habbe, Abdul Hamid; Syarifuddin, Syarifuddin; Rura, Yohanis; Ferdiansah, Muhammad Irdam
Journal of Islamic Business Management Studies (JIBMS) Vol. 5 No. 2 (2024): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/jibms.v5i2.339

Penelitian ini bertujuan untuk melihat nepotisme dalam perspektif islam. Nepotisme merupakan salah satu tindakan kecurangan dengan mengutamakan orang terdekatatas dasar hubungan kekerabatan bukan berdasarkan kemampuan sehingga di indikasikan adanya ketidakadilan.Dengan menggunakan studi dan telaah pustaka kritis analisis yang berisikan materi ilmiah teoritik yang berdasarkan ide gagasan dan pemikiran kontemplatif, ditemukan bahwa nepotisme pada dasarnya bukanlah kecurangan. Mementingkan kerabat dalam perspektif islam sangat dianjurkan. Namun berlaku adil dalam kondisi apapun termasuk keadilan dalam memperlakukan kerabat dan orang lain musti diperhatikan. Menempatkan kerabat pada jabatan atau posisi tertentu sesuai kompetensi atau kemampuan mereka tidak termasuk dalam kecurangan.Pemberian kekuasaan tersebut bukan karena faktor kerabat, tetapi lebih karena faktor kompetensi dalam mengembang suatu amanah, sehingga justru itulah yang lebih adil dan lebih dapat dipertanggungjawabkan dan hal itupun terjadi di masa Nabi Musa AS.Akan tetapi, ketika masih ada orang yang lebih baik dan berhak untuk jabatan itu, namun yang didahulukan adalah keluarganya maka perbuatan tersebut merupakan nepotisme yang dilarang karena secara tidak langsung mendzolimi orang lain.

Peran Informasi Akuntansi dalam Pasar Modal: Tinjauan Sistematis Literatur tentang Pengambilan Keputusan Investor dan Relevansi Laba Hanif AR, Muh Amir; Sofyan, Diva Rayhanun Raya; Indrijawati, Aini; Ferdiansah, Muhammad Irdam
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1481

Tujuan: Penelitian ini bertujuan untuk mengevaluasi secara menyeluruh peran informasi akuntansi dalam pengambilan keputusan investor, dengan fokus pada relevansi laba dalam konteks pasar modal. Studi ini menyoroti dinamika perilaku investor modern dan perubahan lanskap pelaporan keuangan akibat perkembangan teknologi dan standar akuntansi global. Desain Penelitian dan Metodologi: Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) berdasarkan pedoman PRISMA. Sebanyak 20 artikel ilmiah bereputasi dari jurnal Q1 dan Q2, berbahasa Inggris, yang diterbitkan antara tahun 2013 hingga 2025, dianalisis untuk mengidentifikasi pola temuan, tren metodologis, serta kesenjangan penelitian mengenai informasi akuntansi dan keputusan investasi. Hasil dan Pembahasan: Hasil analisis menunjukkan bahwa laba tetap menjadi indikator utama dalam menilai nilai perusahaan. Namun, relevansi laba dipengaruhi oleh faktor psikologis investor, adopsi IFRS, dan kemajuan teknologi informasi. Digitalisasi sistem informasi akuntansi meningkatkan kualitas dan ketepatan waktu data, memperkuat kegunaan informasi bagi investor. Pendekatan lintas-disiplin menjadi kunci untuk memahami keterkaitan antara akuntansi, perilaku pasar, dan teknologi. Implikasi: Penelitian ini mendorong penguatan regulasi pelaporan keuangan, peningkatan literasi investor, dan pemanfaatan teknologi untuk transparansi dan efisiensi pelaporan. Temuan ini memberikan kontribusi konseptual dan praktis bagi pengambil kebijakan, akademisi, dan pelaku pasar dalam menciptakan ekosistem investasi yang responsif dan berbasis data.

Hak Kekayaan Intelektual (HKI) dan Perannya Dalam Mempercepat Pertumbuhan Sektor UMKM Indrijawati, Aini; Ferdiansah, Muhammad Irdam; Sulkarnaen, Fauziah; Nurmais, Muh. Qalbi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1573

Tujuan: Penelitian ini bertujuan untuk mengeksplorasi dan mensintesis model pengabdian masyarakat yang berbasis Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals/SDGs) dengan fokus pada bagaimana prinsip keberlanjutan diintegrasikan ke dalam praktik pengabdian di lingkungan perguruan tinggi. Studi ini menyoroti dimensi-dimensi kunci yang menentukan efektivitas dan keberhasilan model pengabdian dalam mendukung agenda pembangunan berkelanjutan. Desain Penelitian dan Metodologi: Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR). Data dikumpulkan dari 36 artikel ilmiah yang relevan dan dipublikasikan dalam kurun waktu 2015–2024. Artikel-artikel tersebut dianalisis secara tematik untuk mengidentifikasi pola, praktik baik, dan tantangan dalam implementasi pengabdian masyarakat berbasis SDGs. Hasil dan Pembahasan: Hasil kajian mengungkap lima dimensi utama keberhasilan model pengabdian masyarakat berbasis SDGs, yaitu: orientasi keberlanjutan program, partisipasi multipihak, kontekstualisasi lokal, evaluasi berbasis dampak, dan literasi SDGs di kalangan akademisi. Kajian ini juga menyoroti pentingnya pendekatan multidisiplin, kolaborasi lintas sektor, serta adopsi teknologi dan inovasi sosial dalam memperkuat efektivitas program pengabdian. Implikasi: Studi ini memberikan kontribusi konseptual terhadap literatur pengabdian masyarakat berbasis keberlanjutan dan menawarkan implikasi praktis bagi perancang program, pengambil kebijakan, dan manajemen perguruan tinggi. Temuan ini mendorong reorientasi pengabdian dari aktivitas administratif menuju strategi perubahan sosial yang berkelanjutan, selaras dengan indikator SDGs.

SYSTEMATIC LITERATURE REVIEW: ANALISIS IMPLEMENTASI ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP KINERJA PERUSAHAAN Intani, Fitria -; Razak, Muh. Fajar Alamsyah; Indrajawati, Aini; Ferdiansah, Muhammad Irdam
Jurnal Akuntansi Sektor Publik Volume 2 Nomor 2 Desember 2023
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v2i2.3988

The era of globalization, which was followed by the rapid development of technology, has encouraged an increase in the number and type of companies of the same type of business. Therefore, we need a system that can facilitate the company's operations in the context of the effectiveness and efficiency of the company's performance. This study aims to find out how the situation and development of ERP implementation within the company. The research method used is a systematic literature review. The samples used were 30 articles. The results of the study explain that the problems regarding ERP technology with ERP implementation costs are very expensive, then the ability of resources to run ERP so that the system runs well and also each company should identify what module is suitable for their company. In the 2011-2022 year, the most studied ERP implementation was in 2021 with the most frequently used research methods, namely quantitative methods and qualitative methods.

SYSTEMATIC LITERATURE REVIEW: ANALISIS IMPLEMENTASI ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP KINERJA PERUSAHAAN Intani, Fitria -; Razak, Muh. Fajar Alamsyah; Indrajawati, Aini; Ferdiansah, Muhammad Irdam
Jurnal Akuntansi Sektor Publik Volume 2 Nomor 2 Desember 2023
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v2i2.3990

The era of globalization, which was followed by the rapid development of technology, has encouraged an increase in the number and type of companies of the same type of business. Therefore, we need a system that can facilitate the company's operations in the context of the effectiveness and efficiency of the company's performance. This study aims to find out how the situation and development of ERP implementation within the company. The research method used is a systematic literature review. The samples used were 30 articles. The results of the study explain that the problems regarding ERP technology with ERP implementation costs are very expensive, then the ability of resources to run ERP so that the system runs well and also each company should identify what module is suitable for their company. In the 2011-2022 year, the most studied ERP implementation was in 2021 with the most frequently used research methods, namely quantitative methods and qualitative methods.

SYSTEMATIC LITERATURE REVIEW: ANALISIS IMPLEMENTASI ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP KINERJA PERUSAHAAN Intani, Fitria -; Razak, Muh. Fajar Alamsyah; Indrajawati, Aini; Ferdiansah, Muhammad Irdam
Jurnal Akuntansi Sektor Publik Volume 2 Nomor 2 Desember 2023
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v2i2.3995

The era of globalization, which was followed by the rapid development of technology, has encouraged an increase in the number and type of companies of the same type of business. Therefore, we need a system that can facilitate the company's operations in the context of the effectiveness and efficiency of the company's performance. This study aims to find out how the situation and development of ERP implementation within the company. The research method used is a systematic literature review. The samples used were 30 articles. The results of the study explain that the problems regarding ERP technology with ERP implementation costs are very expensive, then the ability of resources to run ERP so that the system runs well and also each company should identify what module is suitable for their company. In the 2011-2022 year, the most studied ERP implementation was in 2021 with the most frequently used research methods, namely quantitative methods and qualitative methods.

Systematic Literature Review of Market Efficiency in Developing Countries Anita; Arsyam, Ulfanita; Indrijawati, Aini; Ferdiansah, Muhammad Irdam
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3577

This study aims to examine market efficiency in developing countries through the Systematic Literature Review (SLR) approach by reviewing 30 scientific articles based on Scopus data and published in the last ten years (2015–2025). Market efficiency is an important concept in modern finance that reflects the extent to which asset prices reflect available information. The results of the study indicate that developing country markets generally have not achieved overall efficiency, either in weak-form or semi-strong form, and are still colored by various market anomalies such as price predictability, seasonal effects, and information asymmetry. This study identifies five main groups of determinants that influence market efficiency, namely market microstructure factors, institutions and regulations, company financial characteristics, macroeconomic dynamics and crises, and investor behavior. These findings emphasize that market efficiency in developing countries is partial, dynamic, and highly influenced by local structural and institutional conditions. The practical implications of these results can be the basis for formulating policies to improve transparency, information quality, and market governance in order to achieve more optimal and sustainable efficiency.

Adaptive Markets Hypothesis: A Systematic Review of Its Testing and Application in Financial Market Efficiensy Studies Muhdsan, Mudhia'ah; Maharani, Dewi Shintya; Indrijawati, Aini; Ferdiansah, Muhammad Irdam
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3578

This study is a Systematic Literature Review (SLR) that aims to examine how the Adaptive Markets Hypothesis (AMH) has been tested and applied in studies on financial market efficiency. Through a systematic selection process, 30 scientific articles from reputable Scopus journals (Q1 and Q2) have been analyzed to answer five main research questions, including the AMH testing approach, the methodology used, the type of market or instrument studied, the results of empirical studies, and the limitations and directions of further research. The review results show that most studies provide support for the AMH, with the finding that market efficiency is dynamic (time-varying) and can change depending on crises, economic conditions, and investor behavior. The AMH has been tested on various markets such as stocks, foreign exchange, commodities, and crypto, both in developed and developing countries. The methodological approaches used are also diverse, ranging from rolling window analysis, variance ratio test, Hurst exponent, to machine learning-based methods and Bayesian inference. This SLR concludes that the AMH offers a more realistic framework than the Efficient Market Hypothesis (EMH), especially in understanding the efficiency of modern complex and adaptive markets. This study makes theoretical and practical contributions, and recommends that further research develop the AMH approach in under-researched market contexts and with more innovative analytical methods.

The Effect of Love of Money on Tax Fraud with Gender and Religiosity as Moderating Variables Kurniawan, Shintyaa Oktaviana; Pontoh, Grace T.; Ferdiansah, Muhammad Irdam
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.9840

The aim of this research is to test and analyze the influence of love of money on tax fraud with gender and religiosity as moderators at the North Makassar Primary Tax Service Office. This research data uses primary data obtained from questionnaires distributed to all 104 KPP Pratama North Makassar employees. Data analysis was carried out using Partial Least Squares (PLS) 3.0. The research results show that love of money has a significant and positive effect on tax fraud and gender strengthens and religiosity weakens the influence of love of money on tax fraud. This indicates that the high love of money and the support of gender factors cause taxpayers to commit tax fraud. However, religiosity in taxpayers can be a factor that prevents tax fraud from occurring.

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